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Forum: Inauguration isn't biggest deal for state

On Jan. 10, Nathan Deal will be sworn in as the 82nd governor of the state of Georgia. While this is no doubt a historic event in our state, it may well be the least significant event of the day.

Not to take anything away from the former state senator and U.S. congressman's political achievement in reaching our state's highest office, but consider these other events coming up on Jan. 10:

► For the first time in our state's history, all statewide officers being sworn in will be from the Republican Party.

► Fourteen newly elected Senate members and 35 newly elected House members will be sworn in, representing one of the largest turnovers of members in the legislature's history.

► The long-awaited report of the 2010 Special Council on Tax Reform and Fairness for Georgians will be presented to the lieutenant governor and speaker of the House.

While some may argue a new governor trumps these other events, a closer look tells a different story.

Thus far, Gov.-elect Deal has made few changes in the existing structure of state agencies. While a few department heads have been replaced, the majority have been retained, signifying to many observers that Deal intends to keep the status quo.

Unlike his predecessor, Gov. Sonny Perdue, who eight years ago became Georgia's first Republican governor since Reconstruction, Gov.-elect Deal inherits an established Republican administration.

Such is not the case for many of our statewide officers being sworn in Jan. 10. While the fact that they all are Republicans is indeed significant, some, such as Attorney General Sam Olens, Labor Commissioner Mark Butler and Agriculture Commissioner Gary Black, will be the first Republicans to serve in those offices. Major changes in those offices can be expected.

Perhaps the most intriguing of these is Gary Black, who will be replacing Tommy Irvin. Irvin is the longest-serving commissioner of agriculture in the United States, and the longest-serving statewide official in Georgia. He's been in office for more than 40 years.

The 14 newly elected Senate members and 35 newly elected House members are significant not only for their numbers, but also for the fact that Republican caucuses in both chambers now will be very close to having a constitutional majority. There are now 114 Republican House members - with two open seats set to be filled next month and expected to go Republican - in the 180-member House. In the Senate, 36 of the 56 members are Republicans. Thus, the GOP is close to the two-thirds majority needed in each chamber - 120 and 38, respectively - needed to pass a constitutional amendment. A supermajority such as this would be a major advantage for the majority Republican Party and would deal a serious blow to the minority Democratic Party.

But perhaps the most significant event of Jan. 10 will be the report of the tax reform council. As a result of legislation passed last year in the General Assembly, the 11-member council was charged with studying the state's current tax revenue structure and making recommendations for changes. Since early June, the council has held both formal meetings and fact-finding sessions across the state to come up with proposals for a 21st-century tax system that is pro-growth, job-friendly and fair for all citizens.

Currently, 83 percent of Georgia's tax revenue comes from personal and sales and use taxes. At a presentation to legislators in early December, the council indicated it intended to propose beginning to replace those taxes with consumption taxes. Top among these proposed consumption taxes is expected to be the return of taxes on groceries. Widely viewed as one of the fairest taxes, critics charge that it punishes the poor. Supporters of the tax point out that the poor receive food stamps and therefore don't pay this tax.

Also being looked at carefully by the tax council are the various tax exemptions offered to attract and retain businesses in our state.

A new governor, new statewide officers, new House and Senate members, and a report on how to bring our state's tax system in line with the 21st century: Jan. 10 indeed will be a historic day in Georgia.

• State Sen. Buddy Carter, R-Pooler, represents South Georgia's Bryan County and parts of Chatham and Liberty counties in the Georgia General Assembly.